https://www.taxtmi.com/caselaws?id=55706 The Tribunal set aside the assessment order due to procedural errors, specifically the absence of an opportunity for the assessee to be heard. The provision requiring approval from the Dy. CIT under section 144B was no longer in force, rendering the assessment null. The Tribunal emphasized the importance of providing a hearing opportunity to the assessee if the Dy. CIT's directions are prejudicial. The assessment was ordered to be re-framed after ensuring the necessary opportunity for the assessee to be heard. en-us Mon, 01 Jun 1998 00:00:00 +0530 Mon, 29 Nov 2010 15:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55706 The Tribunal set aside the assessment order due to procedural errors, specifically the absence of an opportunity for the assessee to be heard. The provision requiring approval from the Dy. CIT under section 144B was no longer in force, rendering the assessment null. The Tribunal emphasized the importance of providing a hearing opportunity to the assessee if the Dy. CIT's directions are prejudicial. The assessment was ordered to be re-framed after ensuring the necessary opportunity for the assessee to be heard. Case-Laws Income Tax Mon, 01 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55706